https://www.taxtmi.com/caselaws?id=165789 The Government disagreed with the appellate order that classified school bags as household utensils under an exemption notification. They determined that school bags did not qualify as utensils based on popular trade understanding and usage, as they were primarily used for carrying books and not in households or kitchens. Therefore, the Government upheld the demand for Central Excise duty on the school bags, setting aside the appellate ruling. en-us Thu, 05 Feb 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165789 The Government disagreed with the appellate order that classified school bags as household utensils under an exemption notification. They determined that school bags did not qualify as utensils based on popular trade understanding and usage, as they were primarily used for carrying books and not in households or kitchens. Therefore, the Government upheld the demand for Central Excise duty on the school bags, setting aside the appellate ruling. Case-Laws Central Excise Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165789